Arizona Enacts 2015 Tax Recovery Program

On March 12, 2015, Arizona enacted legislation that requires the Arizona Department of Revenue to establish a “Tax Recovery Program” (amnesty) from September 1, 2015 through October 31, 2015. Qualified participants in the program will have civil taxpayer penalties and interest reduced or waived for unpaid liabilities on most taxes administered by the Department for any period ending before January 1, 2014 for annual filers, and before February 1, 2015 for all other filers. The program does apply to established and unpaid tax liabilities which have billing statements that have been issued by the Department. All taxes due must be paid during the program period. Taxpayers who have been party to any prior or current criminal tax proceedings are not eligible to participate. The Tax Recovery Program does not apply to Arizona’s luxury tax or withholding tax.